Naming, like any other act, is performed in a certain social and cultural context and is affected by these components. Therefore, naming can be regarded as a meaningful act, a cultural act, and thus a social factor. The present study is content-based analysis, and on the based on Saussure's theory (1986), its purpose is to investigate the effect of linguistic, cultural, and social factors in naming commercial centers of Ardabil and Tehran. For this purpose, from 8000 shopping centers in District 10 of Tehran and Ardebil, 368 commercial centers were randomly selected as probabilistic errors based on Morgan's table. The instrument of measurement in this research is a researcher-made questionnaire which consists of three sections: linguistic, cultural and social factors. To test the Null- hypotheses, independent t-test and the Friedman test were used. All statistical analysis were analyzed using SPSS20 and at a significant level less than 0.05. The results showed that there is a significant difference between the role of linguistic, cultural and social indicators in naming commercial centers in Ardebil and Tehran cities (p = 0.001). Finally, it has been shown that the social index has the greatest impact, and the language index has the least impact on the naming of business centers.
